Federal Register / Vol. 89, No. 244 / Thursday, December 19, 2024 / Notices 103865 

Thence with the left bank of the Rio 

Grande River for the following seven (7) 

calls; 

1. N03°02′46′′ W 123.41 feet to a point; 

2. N04°59′23′′ W 153.66 feet to a point; 

3. N04°30′58′′ W 131.66 feet to a point; 

4. N00°46′17′′ W 234.25 feet to a point; 

5. N11°40′21′′ E 64.20 feet to a point; 

6. N00°07′16′′ E 126.70 feet to a point; 

7. N04°39′17′′ W 14.59 feet to a point; 

Thence N44°35′56′′ E 8001.79 feet at 

50.00 feet passing a steel stake set on 

line for reference and continuing to a 3/ 

4’’ steel stake found for a northeast 

corner of the herein described tract; 

Thence S45°10′29′′ E 1343.42 feet to a 

steel stake found for a reentrant corner 

of the herein described tract; 

Thence N44°38′46′′ E 1616.04 feet to 

a steel stake set in the south right of way 

line of El Indio Highway for a northeast 

corner of the herein described tract; 

Thence S59°44′57′′ E 759.81 to the 

Point of Beginning containing 199.73 

acres of land with the herein described 

boundary as survey by Dirksen 

Engineering of December 8, 2015. The 

above-described land contains a total of 

199.73 acres, more or less, which are 

subject to all valid rights, reservations, 

rights-of-way, and easements of record. 

The above-described lands contain a 

total of 199.73 acres, more or less, 

which are subject to all valid rights, 

reservations, rights-of-way, and 

easements of record. 

This proclamation does not affect title 

to the lands described above, nor does 

it affect any valid existing easements for 

public roads, highways, public utilities, 

railroads and pipelines, or any other 

valid easements or rights-of-way or 

reservations of record. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2024–30294 Filed 12–18–24; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[256A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of Kickapoo 

Tribe of Oklahoma Residential Leasing 

Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: The Bureau of Indian Affairs 

(BIA) approved the Kickapoo Tribe of 

Oklahoma Residential Leasing 

Ordinance under the Helping Expedite 

and Advance Responsible Tribal 

Homeownership Act of 2012 (HEARTH 

Act). With this approval, the Tribe is 

authorized to enter into residential 

leases without further BIA approval. 

DATES: BIA issued the approval on 

December 16, 2024. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Carla Clark, Bureau of Indian Affairs, 

Division of Real Estate Services, 1001 

Indian School Road NW, Albuquerque, 

NM 87104, carla.clark@bia.gov, (702) 

484–3233. 

SUPPLEMENTARY INFORMATION: 

I. Summary of the HEARTH Act 

The HEARTH Act makes a voluntary, 

alternative land leasing process 

available to Tribes, by amending the 

Indian Long-Term Leasing Act of 1955, 

25 U.S.C. 415. The HEARTH Act 

authorizes Tribes to negotiate and enter 

into business leases of Tribal trust lands 

with a primary term of 25 years, and up 

to two renewal terms of 25 years each, 

without the approval of the Secretary of 

the Interior (Secretary). The HEARTH 

Act also authorizes Tribes to enter into 

leases for residential, recreational, 

religious or educational purposes for a 

primary term of up to 75 years without 

the approval of the Secretary. 

Participating Tribes develop Tribal 

Leasing regulations, including an 

environmental review process, and then 

must obtain the Secretary’s approval of 

those regulations prior to entering into 

leases. The HEARTH Act requires the 

Secretary to approve Tribal regulations 

if the Tribal regulations are consistent 

with the Department of the Interior’s 

(Department) leasing regulations at 25 

CFR part 162 and provide for an 

environmental review process that 

meets requirements set forth in the 

HEARTH Act. This notice announces 

that the Secretary, through the Assistant 

Secretary—Indian Affairs, has approved 

the Tribal regulations for the Kickapoo 

Tribe of Oklahoma. 

II. Federal Preemption of State and 

Local Taxes 

The Department’s regulations 

governing the surface leasing of trust 

and restricted Indian lands specify that, 

subject to applicable Federal law, 

permanent improvements on leased 

land, leasehold or possessory interests, 

and activities under the lease are not 

subject to State and local taxation and 

may be subject to taxation by the Indian 

Tribe with jurisdiction. See 25 CFR 

162.017. As explained further in the 

preamble to the final regulations, the 

Federal government has a strong interest 

in promoting economic development, 

self-determination, and Tribal 

sovereignty. 77 FR 72440, 72447–48 

(December 5, 2012). The principles 

supporting the Federal preemption of 

State law in the field of Indian leasing 

and the taxation of lease-related 

interests and activities applies with 

equal force to leases entered into under 

Tribal leasing regulations approved by 

the Federal government pursuant to the 

HEARTH Act. 

Section 5 of the Indian Reorganization 

Act, 25 U.S.C. 5108, preempts State and 

local taxation of permanent 

improvements on trust land. 

Confederated Tribes of the Chehalis 

Reservation v. Thurston County, 724 

F.3d 1153, 1157 (9th Cir. 2013) (citing 

Mescalero Apache Tribe v. Jones, 411 

U.S. 145 (1973)). Similarly, section 5108 

preempts State taxation of rent 

payments by a lessee for leased trust 

lands, because ‘‘tax on the payment of 

rent is indistinguishable from an 

impermissible tax on the land.’’ See 

Seminole Tribe of Florida v. Stranburg, 

799 F.3d 1324, 1331, n.8 (11th Cir. 

2015). In addition, as explained in the 

preamble to the revised leasing 

regulations at 25 CFR part 162, Federal 

courts have applied a balancing test to 

determine whether State and local 

taxation of non-Indians on the 

reservation is preempted. White 

Mountain Apache Tribe v. Bracker, 448 

U.S. 136, 143 (1980). The Bracker 

balancing test, which is conducted 

against a backdrop of ‘‘traditional 

notions of Indian self-government,’’ 

requires a particularized examination of 

the relevant State, Federal, and Tribal 

interests. We hereby adopt the Bracker 

analysis from the preamble to the 

surface leasing regulations, 77 FR at 

72,447–48, as supplemented by the 

analysis below. 

The strong Federal and Tribal 

interests against State and local taxation 

of improvements, leaseholds, and 

activities on land leased under the 

Department’s leasing regulations apply 

equally to improvements, leaseholds, 

and activities on land leased pursuant to 

Tribal leasing regulations approved 

under the HEARTH Act. Congress’s 

overarching intent was to ‘‘allow Tribes 

to exercise greater control over their 

own land, support self-determination, 

and eliminate bureaucratic delays that 

stand in the way of homeownership and 

economic development in Tribal 

communities.’’ 158 Cong. Rec. H. 2682 

(May 15, 2012). The HEARTH Act was 

intended to afford Tribes ‘‘flexibility to 

adapt lease terms to suit [their] business 

and cultural needs’’ and to ‘‘enable 

[Tribes] to approve leases quickly and 

efficiently.’’ H. Rep. 112–427 at 6 

(2012). 

Assessment of State and local taxes 

would obstruct these express Federal 


lotter on DSK11XQN23PROD with NOTICES1
103866 Federal Register / Vol. 89, No. 244 / Thursday, December 19, 2024 / Notices 

1Resolution No. 325–87, ‘‘Approving Various 

Amendments Change #1’’ June 17, 1987. 

2Resolution No. 214–2011, Amending Ordinance 

73, Social Host Law and Penalty, May 5, 2011. 

3Resolution No. 214–2011, Amending Ordinance 

73, Social Host Law and Penalty, May 5, 2011. 

policies supporting Tribal economic 

development and self-determination, 

and also threaten substantial Tribal 

interests in effective Tribal government, 

economic self-sufficiency, and territorial 

autonomy. See Michigan v. Bay Mills 

Indian Community, 572 U.S. 782, 810 

(2014) (Sotomayor, J., concurring) 

(determining that ‘‘[a] key goal of the 

Federal Government is to render Tribes 

more self-sufficient, and better 

positioned to fund their own sovereign 

functions, rather than relying on Federal 

funding’’). The additional costs of State 

and local taxation have a chilling effect 

on potential lessees, as well as on a 

Tribe that, as a result, might refrain from 

exercising its own sovereign right to 

impose a Tribal tax to support its 

infrastructure needs. See id. at 810–11 

(finding that State and local taxes 

greatly discourage Tribes from raising 

tax revenue from the same sources 

because the imposition of double 

taxation would impede Tribal economic 

growth). 

Similar to BIA’s surface leasing 

regulations, Tribal regulations under the 

HEARTH Act pervasively cover all 

aspects of leasing. See 25 U.S.C. 

415(h)(3)(B)(i) (requiring Tribal 

regulations be consistent with BIA 

surface leasing regulations). 

Furthermore, the Federal government 

remains involved in the Tribal land 

leasing process by approving the Tribal 

leasing regulations in the first instance 

and providing technical assistance, 

upon request by a Tribe, for the 

development of an environmental 

review process. The Secretary also 

retains authority to take any necessary 

actions to remedy violations of a lease 

or of the Tribal regulations, including 

terminating the lease or rescinding 

approval of the Tribal regulations and 

reassuming lease approval 

responsibilities. Moreover, the Secretary 

continues to review, approve, and 

monitor individual Indian land leases 

and other types of leases not covered 

under the Tribal regulations according 

to 25 CFR part 162. 

Accordingly, the Federal and Tribal 

interests weigh heavily in favor of 

preemption of State and local taxes on 

lease-related activities and interests, 

regardless of whether the lease is 

governed by Tribal leasing regulations 

or 25 CFR part 162. Improvements, 

activities, and leasehold or possessory 

interests may be subject to taxation by 

the Kickapoo Tribe of Oklahoma. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2024–30295 Filed 12–18–24; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[256A2100DD/AACC003300/ 

A0H901010.999900] 

Blackfeet Tribe of the Blackfeet Indian 

Reservation; Amendment to 

Regulation and Control of Liquor 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: This notice publishes an 

amendment to the Liquor Ordinance of 

the Blackfeet Tribe of the Blackfeet 

Indian Reservation of Montana (Tribe). 

DATES: This ordinance shall take effect 

on January 21, 2025. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Jo-Ellen Cree, Tribal Operations Officer, 

Rocky Mountain Regional Office, 

Bureau of Indian Affairs, 2021 Fourth 

Avenue North, Billings, Montana 59101, 

Jo-Ellen.Cree@bia.gov, Telephone: (406) 

247–7964 or (406) 247–7988, Fax: (406) 

247–7566. 

SUPPLEMENTARY INFORMATION: Pursuant 

to the Act of August 15, 1953, Public 

Law 83–277, 67 Stat. 5886, 18 U.S.C. 

1161, as interpreted by the Supreme 

Court in Rice v. Rehner, 463 U.S. 713 

(1983), the Secretary of the Interior shall 

certify and publish in the Federal 

Register notice of adopted liquor control 

ordinances for the purpose of regulating 

liquor transactions in Indian country. 

This notice is published in 

accordance with the delegated authority 

by the Secretary of the Interior to the 

Assistant Secretary—Indian Affairs. I 

certify that the Blackfeet Tribal Business 

Council duly adopted Ordinance No. 73 

by Tribal Resolution No. 504–2024 on 

July 8, 2024. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

Blackfeet Tribal Ordinance #73, as 

Amended 

Regulation and Control of Liquor 

Part I. General Provisions 

1.0 Declaration of Public PolicySubject Matters of Regulation 

(A) It is hereby declared to be the 

public policy of the Blackfeet Tribe to 

effectuate and ensure the entire control 

of the sale and distribution of all 

alcoholic beverages within the Blackfeet 

Indian Reservation, subject to the 

inherent sovereign power of the 

Blackfeet Nation and the power 

delegated to the Tribe by the United 

States Congress and concurrently with 

the State of Montana. 

(B) This code is an exercise of the 

police powers of the Blackfeet nation 

and the power delegated pursuant to 

Title 18, section 1161 of the United 

States Code, in and for the protection of 

the welfare, health, peace, morals and 

safety of the people of the Blackfeet 

Nation and residents of the Blackfeet 

Indian Reservation. 

(C) It is further the policy of the 

Blackfeet nation to effectuate the 

economic rights of members of the 

Blackfeet Nation, as guaranteed by 

Article VIII, Section 2 of the Blackfeet 

Constitution. This policy is 

implemented herein by limiting the 

issuance of new licenses in some cases 1

to enrolled members of the Blackfeet 

Nation or business entities which are at 

least fifty-one percent (51%) owned by 

enrolled members of the Blackfeet 

Nation. 

2.0 Sale of Alcoholic Beverages 

Privilege, Not Right 

A license for the sale or distribution 

of alcoholic beverages within the 

Blackfeet Indian Reservation is a 

privilege which the Blackfeet Nation 

may grant or deny and is not a right to 

which any person or entity is entitled. 

Part 2. Retail Sales Restrictions 

1.0 Unlawful Sales and Other 

Transactions 

(A) It shall be unlawful for any 

licensee, his/her employee or 

employees, or any other person to sell, 

deliver, or give away, or cause or permit 

to be sold, delivered, or given away any 

alcoholic beverage to any person: 

1. Under twenty-one (21) years of 

age 2; or 

2. Who is obviously, actually, or 

apparently intoxicated. 

(B) It shall be unlawful for any person 

or entity to sell or distribute alcoholic 

beverages within the exterior 

boundaries of the Blackfeet Indian 

Reservation without first obtaining a 

license pursuant to this Ordinance. 

(C) It shall be mandatory under this 

law for all licensees to display in a 

prominent place in their premises a 

placard stating fully the consequences 

for violations of this law by persons 

under twenty-one (21) years of age.3

2.0 Sale and Distribution of Alcoholic 

Beverages Unlawful 

It shall be unlawful for a licensed 

person or business entity to sell or 


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